Entry into force of tax treaty: final notification activates the treaty; criminal tax matters immediate, others prospective. Entry into force requires each Contracting Party to notify the other of completion of domestic procedures; the Agreement enters into force on the date of the last notification. It applies immediately to criminal tax matters on that date, and prospectively to other matters for taxable periods beginning on or after that date or, absent a taxable period, to charges to tax arising on or after that date.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Entry into force of tax treaty: final notification activates the treaty; criminal tax matters immediate, others prospective.
Entry into force requires each Contracting Party to notify the other of completion of domestic procedures; the Agreement enters into force on the date of the last notification. It applies immediately to criminal tax matters on that date, and prospectively to other matters for taxable periods beginning on or after that date or, absent a taxable period, to charges to tax arising on or after that date.
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